PART XVIIU.K. TAX AVOIDANCE

CHAPTER IIU.K. TRANSFERS OF SECURITIES

Other transfers of securitiesU.K.

[F1730BBExchange gains and losses on sale and repurchase of securitiesU.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1S. 730BB inserted (with effect in accordance with Sch. 38 para. 21(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 38 para. 12